Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova

documents required for the allocation of subsidies
to agricultural households .
Besides, in order to prevent future irregularities
in the management of public funds, including
those for capital investment and repairs, and following
the recommendations made by the Court
of Accounts, the central public authorities and their
subordinate institutions created internal audit services,
which will conduct internal audits, identifying
potential system risks and providing solutions for
their removal and for improving financial management
at the entity .
Referring to the problems identified in other
areas subject to audit, it should be noted that al-
though entities have developed plans with concrete
measures to eliminate the problems, until now,
however, the situation has not changed; irregularities
in public procurement procedures, assets management
and their recording in the accounts still
persist .
Court of Accounts will continue monitoring the
implementation by the entities of the requirements
and recommendations put forward, but to get the
desired results the joint effort and accountability of
auditees’ administrators is required to ensure proper
functioning of financial management within
the institution .
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Audit activity